TENNESSEE PRODUCTION INCENTIVES
Tennessee offers several incentives designed to attract qualifying film, television and entertainment productions to the state.
The Tennessee Entertainment Commission (TEC) administers the state's production incentive programs and should be contacted before production begins to determine eligibility and application requirements.
TENNESSEE PRODUCTION INCENTIVE GRANT
Tennessee currently offers qualifying productions a grant equal to:
25% of qualified Tennessee expenditures
Projects with budgets over $200,000 may be eligible for the program.
Funding and approval are not automatic. Productions should contact TEC early in pre-production to discuss eligibility and available funding.
SALES + USE TAX EXEMPTION
Qualifying productions may also be eligible for a Tennessee sales + use tax exemption on certain goods, software and services necessary to and primarily used for the production.
Productions must first apply through the Tennessee Entertainment Commission before applying for the exemption through the Tennessee Department of Revenue.
TENNESSEE QUALIFIED PRODUCTION TAX INFORMATION
FRANCHISE + EXCISE TAX CREDIT
Tennessee also offers a tax credit for certain qualified production payroll expenses.
The current credit is:
40% of qualified payroll expenses
That can increase to 50% for qualified payroll expenses paid to individuals residing in certain Tier 2, 3 or 4 enhancement counties.
Eligibility and the amount a production can actually claim depend on the production and its Tennessee tax situation.
WHAT TYPES OF PRODUCTIONS MAY QUALIFY?
Tennessee's qualified-production tax programs cover categories including:
Films
Television pilots
Series + episodic content
Esports events
Computer-generated imagery
Video games
Interactive digital media
Certain post-production scoring + editing
Not every commercial film or photography project will qualify for every incentive. Productions should confirm eligibility directly with TEC before including an incentive in a budget.
APPLY BEFORE PRODUCTION
If you're considering applying for Tennessee incentives, contact TEC early.
Do not assume expenses incurred before your production has completed the applicable approval process will qualify.
Productions should discuss:
Project type
Overall production budget
Estimated Tennessee spend
Tennessee payroll
Production dates
Tennessee locations
Local crew + vendors
Eligibility requirements
Application deadlines
Available incentive funding
TENNESSEE ENTERTAINMENT COMMISSION
The Tennessee Entertainment Commission is the primary contact for determining which state production incentives may apply to your project.
Phone: 615-741-3456
Email:tn.entertainment@tn.gov
TENNESSEE ENTERTAINMENT COMMISSION
OFFICIAL RESOURCES
TENNESSEE DEPARTMENT OF REVENUE — QUALIFIED PRODUCTION INCENTIVES
TENNESSEE SALES + USE TAX EXEMPTION INFORMATION
TENNESSEE QUALIFIED PRODUCTION PAYROLL TAX CREDIT
Information reviewed August 2026. Incentive programs, funding, eligibility and tax rules can change. Always confirm current requirements directly with the Tennessee Entertainment Commission and Tennessee Department of Revenue before including an incentive in a production budget.